会计信息化在跨境并购中的应用研究
摘 要
随着全球化的加速，跨境并购已经成为企业拓展业务、提升绩效的重要手段，而会计信息化是推进并购财务整合、加强监管合规、提高管理效率的必要工具。本文探讨了会计信息化在跨境并购中的重要作用和影响因素，以及提出相关应用建议。会计信息化可以促进财务数据的管理和传输，提高财务信息的准确性和合规性。然而，跨境并购面临的法律法规、审计标准、IT环境等方面的差异和挑战，需要通过打造一体化的信息系统平台、搭建合规的会计信息化管理流程以及建立跨国财务共享中心等方式来应对。跨境并购中的会计信息化应用具有重要的意义和价值，可提升企业的经营能力和竞争力。
关键词：会计信息化、跨境并购、合规管理、信息系统
Abstract
With the acceleration of globalization, cross-border M&A has become an important means for enterprises to expand business and improve performance, and accounting informatization is a necessary tool to promote M&A financial integration, strengthen regulatory compliance, and improve management efficiency. This paper discusses the important role and influencing factors of accounting informatization in cross-border mergers and acquisitions, and puts forward relevant application suggestions. Accounting informatization can promote the management and transmission of financial data and improve the accuracy and compliance of financial information. However, the differences and challenges faced by cross-border M&A in terms of laws and regulations, auditing standards, IT environment and other aspects need to be met by building an integrated information system platform, building a compliant accounting information management process, and establishing a transnational financial sharing center. The application of accounting informatization in cross-border M&A is of great significance and value, which can enhance the operating ability and competitiveness of enterprises.
Keyword: Accounting informatization、Cross-border mergers and acquisitions、Compliance management、Information systems
目 录
1引言 1
2会计信息化和跨境并购相关理论基础 1
2.1会计信息化的概念及其发展历程 1
2.2跨境并购的现状和发展趋势 1
3 影响跨境并购的会计信息化因素 2
3.1法律法规和会计准则差异的影响 2
3.2财务报表审计的标准和要求不同 3
3.3 IT基础设施和技术水平的差异 3
4跨境并购中会计信息化应用的建议 3
4.1打造一体化的信息系统平台 3
4.2搭建合规的会计信息化管理流程 4
4.3建立跨国财务共享中心 4
5结论 5
参考文献 6
摘 要
随着全球化的加速，跨境并购已经成为企业拓展业务、提升绩效的重要手段，而会计信息化是推进并购财务整合、加强监管合规、提高管理效率的必要工具。本文探讨了会计信息化在跨境并购中的重要作用和影响因素，以及提出相关应用建议。会计信息化可以促进财务数据的管理和传输，提高财务信息的准确性和合规性。然而，跨境并购面临的法律法规、审计标准、IT环境等方面的差异和挑战，需要通过打造一体化的信息系统平台、搭建合规的会计信息化管理流程以及建立跨国财务共享中心等方式来应对。跨境并购中的会计信息化应用具有重要的意义和价值，可提升企业的经营能力和竞争力。
关键词：会计信息化、跨境并购、合规管理、信息系统
Abstract
With the acceleration of globalization, cross-border M&A has become an important means for enterprises to expand business and improve performance, and accounting informatization is a necessary tool to promote M&A financial integration, strengthen regulatory compliance, and improve management efficiency. This paper discusses the important role and influencing factors of accounting informatization in cross-border mergers and acquisitions, and puts forward relevant application suggestions. Accounting informatization can promote the management and transmission of financial data and improve the accuracy and compliance of financial information. However, the differences and challenges faced by cross-border M&A in terms of laws and regulations, auditing standards, IT environment and other aspects need to be met by building an integrated information system platform, building a compliant accounting information management process, and establishing a transnational financial sharing center. The application of accounting informatization in cross-border M&A is of great significance and value, which can enhance the operating ability and competitiveness of enterprises.
Keyword: Accounting informatization、Cross-border mergers and acquisitions、Compliance management、Information systems
目 录
1引言 1
2会计信息化和跨境并购相关理论基础 1
2.1会计信息化的概念及其发展历程 1
2.2跨境并购的现状和发展趋势 1
3 影响跨境并购的会计信息化因素 2
3.1法律法规和会计准则差异的影响 2
3.2财务报表审计的标准和要求不同 3
3.3 IT基础设施和技术水平的差异 3
4跨境并购中会计信息化应用的建议 3
4.1打造一体化的信息系统平台 3
4.2搭建合规的会计信息化管理流程 4
4.3建立跨国财务共享中心 4
5结论 5
参考文献 6
致谢 7
